Court Rules Revenue's Classification of Bronze Cladding Panels Incorrect for Statue of Unity Project; Appellant's Claim Unexamined.

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....Levy of IGST or Customs Duty - Classification of goods - Bronze Cladding Panel for Statue of Unity Project - irrespective whether the classification claimed by the appellant is correct or not since the classification proposed by the Revenue is absolutely incorrect, the entire case of the Revenue will not sustain. Therefore, we are not addressing the issue that whether the appellant’s classification was correct or otherwise. - AT....